'\ Extra No. 104 REGISTEREDNO. G/GNRn © «bt ciujarat ~ol1trnmtnt cia~tttt EXTRAORDINARY PUBLISHED BY AUTHORITY Vol. XL VllI] FRIDAY, MARCH 30, 2007lCAITRA 9, 1929 Separate paging is given to this part in order that it may be filed as a Separate Compilation. f PARTIV-B Rules and Orders (otber than those pnblisbed in Part-I, I-A and I-L) made by the Government of Gujarat under tbe Gujarat Acts. PORTS AND TRANSPORT DEPARTMENT Notification Sachivalaya, Gandhinagar, 301h March, 2007. BOMBAY MOTOR VEIDCLES TAX ACT, 1958. No. PTI20071271MVD/102007/6851KH:- In exercise of the powers conferred by sub section (1) of section 8(A) of the Bombay Motor Vehicles Tax Act, 1958 (Bom LXV of 1958) the Government of Gujarat hereby specifies on and from the 1st day of April, 2007, to levy a simple interest at the rate of one and a half percent per each month or part thereof, on the amount of tax so due, but not so paid or any less amount there of remaining unpaid during such period IV -B-Ex.-J 04-1 By order and in the name of the Governor ofGujarat, 104-1 v. M. CHAUHAN, Joint Secretary to Government Government CenIlal Press, Oandbjnagar. , • Extra No. 5 REGISTERED No. G/GNR/2 © tQt C!Jujarat chbemmtnt cla,ettt EXTRAORDINARY PUBLISHED BY AUTHORITY Vol. XLVllI] FRIDAY, MARCH 30, 2007lCAlTRA 9,1929 Separate paging is given to this Part in order that it may be filed as a Separate Compilation.
PART IV Acts of the Gujarat Legislature aDd OrdinaDces promulgated aDd Regulations made by the Governor. The Following Act of the Gujarat Legislature having been assented to by the Governor on the 30th March, 2007 is hereby published for general information. B.D. VYAS, Secretary to the Government of Gujarat, Legislative and rarliamentary Affairs Department. GUJARAT ACT NO.4 OF 2007. (First published, after having received W.e assent of the Governor in the "Gujarat Government Gazette", on the 30th March, 2007). ANACT further to amend the Bombay Motor Vehicles Tax Act, 1958 . It is hereby enacted in the Fifty-eighth Year of the Republic of India as follows:-
1. (1) This Act may be called the Bombay Motor Vehicles Tax (Gujarat Amendment) Act, 2007.
(2) It shall come into force on the 1st April, 2007. N-Ex.-S-1 5-1 Short title and mmmencement • 5-2 GUJARAT GOVERNMENT GAZETIE EX. 30-3-2007 [PART-N In the Bombay Motor Vehicles Tax Act, 1958 (hereinafter Amendment of 2. section 2 of Born. LXVof
1958. referred to as 'the principal Act'), in SeCtion 2,- (I) for clause (IA), the following clause shall be substituted, namely:- ~'(IA) "cost of vehicle" in relation to-
(a) a vehicle manufactured iri India means the sale price of the vehicle as shown in the sale invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle; and
(b) a vehicle imported into India means sum of value of Bom. LXV or
1958. vehicle as assessable under the Customs Act, 1962 and 52of1962. endorsed as such in the Bill of Entry under that Act including the amount of custom duty and any other duty, cess or charges paid or payable thereon;";
(2) for clause (2A), the following clause shall be substituted, namely:- "(2A) "half year" means a period of six months of a year commencmg from the 1 st day of April and the 1 sl day of October;";
(3) for clause (4), the following clause shall be substituted, namely :-
(4)
(4) "quarter" means a period of three months of a year commencing from the 1st day of April, 1 st day of July, 1 st day of October and the lSI day of January;"; for clause (9), the following clause shall be substituted, namely :- "(9) "Year" means the financial year;";
(5) in clause (10), the words "or the rules made thereunder" shall be added at the end. • • , I l 1 I \ \ \ ,
PART-IV] GUJARAT GOVERNMENT GAZETI'E EX. 30-3-2007
3. In the principal Act, in section 3, in sub-section (I), - (I) for the words "Second, Third, Fourth, Fifth, Sixth, Seventh, Eighth, Ninth, Tenth and Eleventh Schedules", the words "Second and Third Schedules" shall be substituted;
(2)
4. (I) in the fIrst proviso, - ( a) for the words "l6ourth Schedule or Sixth Schedule or Eighth Schedule or Tenth Schedule", the words "Second Schedule or Third Schedule" shall be substituted;
(b) for the words, letters and fIgures "not exceeding Rs. 250", the words, letters and fIgures "not exceeding Rs. 5000" shall be substituted. In the principal Act, in section 4, - in sub-section (IAA), in the Table, -
(a) in entry (a), -
(i) in column I, the words "or a motor vehicle of like description falling in Part II" shall be deleted;
(ii) in column 2, the words "or the lump sum tax specifIed in the Third Schedule" shall be added at the end;
(b) in entry (b), in column 2, the words "or in case of the ordinary designated omni buses licensed to carry not more than twelve passengers including maxi cab, lump sum tax specifIed in the Third Schedule" shall be added at the end;
(2) in sub-section (lAB), in clause (a), the words "Third Schedule, Fourth Schedule, Fifth Schedule, Sixth Schedule, Seventh Schedule, Eighth Schedule, Ninth Schedule, Tenth Schedule or Eleventh Schedule", shaH be deleted. 5-3 Amendment of section 3 of 110m. LXV GfI9S8. Amendment of section 4 of Bom. LXV of
1958. 5-4 GUJARAT GOVERNMENTGAZEI IE EX. 30-3-2007
(3) after sub-section (lAB), following sub-section shall be inserted, na.'Ilely :- [PART-IV "(lABD) Notwithstanding anything contained in this section,-
(i) where any motor vehicle is registered on or after the 151 April,' 2607, the registered owner or the person having possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period starting from the first day of the month in which the motor vehicle is registered till the end of that year;
(n) where any motor vehicle is registered prior to the 1 S! April, 2007, the registered owner or the person !!aving possession or control of such vehicle shall pay the tax at the rate of one-twelfth of the annual rate of tax per month for the entire period starting from the period from the next day upto which tax has already been paid till the end of the 31st March, 2008.". Amendment of S. In the principal Act, in section 7, in clause (b) for the words section 7 of "Third Schedule" occurring at two places, the words "Second Schedule 80m. or the Third Schedule" sha11 be substituted. LXV of 1958. Amelldment of 6. In the principal Act, in section 8A, in sub-section (1), for the section SA of words "at the rate of two per cent for each month or part thereof', the Bom. ~~f words "at such rate not exceeding eighteen per cent. per annum, as the . State Government may, ~y notification in the Official Gazette. specify" shall be substituted. Amendment Ilf 7. In the principal Act, in section 11, in sub-section (2), in clause section 11 of (c), for the words "Twelfth Schedule", the word "Fourth Schedule" shall Bom. LXV of be substituted. 19S8. In the principal Act, in the section 12B, fot' the words, "an Amendment of 8. section 12B of Bom.LXVof Inspector of Motor Vehicles", the words "an Assistant Inspector of
1958. Motor Vehicles" shall be substituted. ... , 7
PART-IV] GUJARATGOVERNMENTGAZETfE EX. 30-3-2007
9. In t!te principal Act, in section 14,to sub-section (1), the following proviso sball be added. namely :- "Provided that no appeal shall be entertained by an appellate authority unless such appeal is accompanied by a proof of payment of twenty-five per cent. of the amount of tax (excluding the amount of penalty and interest) in respect ofwbich appeal has been preferred,". 5-5 Amend...tof -Uonl4 of 80m: LXV of
1958.
10. In the principal Act, in section 25, for the words "Thirteenth Ameadmentef Schedule" the words "Fifth Scheliule" shall be substituted. -'10. 25 of Bom. LXVof
1958.
11.
(1)
(ii) In the principal Act, in the First Schedule, - . AJMDdmen~ of FInt ScbedaJe to Bom.LXV
(i) in colmnn I, for the portion beginning with the words ott95&. "Part - I Motor Vehicies" and. ending with the words "Solar energy", the words "Types of· Motor Vehicles" shall be substituted. in clause ID,-
(a) for item (d), the following item shall be substituted, namely:- "(d) Vehicles, the gross vehicle weight of . which exceeds 3000 KG. Rs. 3000 plus Rs. 2000 for every 1000 KG. or part thereof in excess 00000 KG.;";
(b) for items (e), (t), and (g), the following item shall be substituted, namely :- "(e) Vehicles. the groSs vehicle weight of Rs.6OOO;"; which dOes riot exceed 3000 KG. l?rought in for use or kept fur use in the State for a temporary period.
(iii) . in clause IV,-
(a) in item (a),. in colmnn n, for the letters, words and figiJres, "Rs. Il 00 plus Rs. 100", the letters, words and figures "Rs. 2000 pius Rs. 200" shall be substituted;
(b) in item (b ),- IV-Ex.-S-2
(a) in .sob-item (i),in coImnn II, for the letters and figures, "Rs., 400", the letters and figures "Rs. 600" sball be mbstituted. 5-6
(iv)
(v) . GUJARAT GoVERNMENT GAZEI IE EX. 30-3-2007 [PART-IV
(b) in sub-item (ii), ~ column n. for the letters and figures."R:s. 900", the. letters and figures "Rs. 1300" sballlxi substituted.
(c) in sub-item (iii), in column n. for the letters and figures "R.s.' 100", the letters and figures ''Rs. ISO" shall be substituted; in clause IVA, in colilinn n. for the letters and figures "Rs. 500", . . the letters and figures ''RS. 5000" shall be substituted; in clause IV AA, -
(a) in item (a), in column n, for the letters and figures "&s. o __ • • : •• " •• ,.".' • '.' ._.".... • . 13000", the letters and' figures ''Rs. 20000" shall be substituted;
(b) in item (b ),in column. n. for the letters and figures ''RsJ8000'', the l!;tters.and figures "Rs.30000" shall be . substituted;
(vi) in clauseIV AAA, -
(a) in item (a),-
(i) in sub-item (i), in column 1, the words "including maxi cabs" shall be added at the end, and in column n, for 1:& letters and figures "Rs.1800", the letters and figures "&s.3000" shall be substituted;
(ii) in sub-item (ii), in column II, for the letters and figures "Rs. 3800"; the letters and. figures "Rs.6000"sba1l besubstitu4ld; ....
(iii) in sui!;~tem(iii), in column II, for the letters and .. fiFes ''Rs. 6OPCi'~the I~ and figures ''Rs. IS06ir shall be ~bstituted;
(b) in item (b),- .
(i) in ~item (i),. in column. n. for the letters and tiS- "RI. 6500", the letters and figures "RB.lSOOO" sh8I1 be substituted; r , . I; I I , , I I i ! I , \ I i '-'I ... • I ! .~
PART-IV] GUJAkAr'GOVERNMENT GAZEI IE EX. 30-3-2007
(ii) in sub-item (ii), in. column n, for the letters and :figures "Rs. 9000", the· letters and :figures "Rs. I 5000" shall be substituted;
(vii) clause V shall be deleted;
(viii) in clause VI, -
(a) in sub-clause (i), -
(i) in item (d), in column I, for the :figures and letters "2250 KG", the:figures and letters ''2000 KG." shall be substituted and in the column n, for the :figures "1500", the :figures "3000" shall be substituted;
(ii) in item (e), in column I, for the :figures.and letters "2250 KG.", the :figures and letters "2000 KG." shall be substituted; and in the column n, for the letters, word and :figures "Rs. 1500 plus Rs. 20",
(iii) , the letters, :figures and words "Rs. 2000 plus Rs. 200" shall be substituted; initem (f), -
(i) in sub-item (i), in coiumn I, for the figures, letters and words ''2250 KG. in weight unladen", the letters, figures and words ''2000 KG. in weight" shall be substituted; and for column n, the following .column shall be substituted, namely:- "Rs. 3000 plus Rs. 1000 for every :~tiQnal'iOOQ KG. or part thereof, in .• ; excess of 2000 KG.";
(ii) . in sub-item (ii). for thetigures and letters . "2250 KG.", the figUres and letters "2000 KG." shall be ~ and the words "or any construction equipment vehicles or breakdown· van used for towing diMbled vemeles" sba1l be added at the end. 5-8 -_~,,-_ .... ~-2007 [PART-IV
(ix) after clause Vm, after ExplaDation IAA, the following explanation shall be inserted; namely :- "Expilmlldo" LUA.- For the purpose of clauses IV AA . , and IV AM, where, the sleeper designated omnibus consists of both the berths and the sClllts, the total number of passengers licenced. to carry by such omnibus shall I;e taken into conside,ration for the purpose of calculating the rate of tax under this Schedule."
(2) Part II shall be deleted. Substitution of 12. In the principal Act, for the Second Schedule, and the Third Sec:ond and Third to Bom. Schedule, the following Schedules shall be substituted, namely :- LXV of 1958, Part-I I '"SECONDSCHEDULE (See section 3 and snb-section (lAB) of section 4) . . Motor vellidesregistered in the State of Gnjarat on or after, the 1 It April, 2007. MotorVehicles (other than transport vehicles)- Maximum rate of lump sum Tax (Rs.)
(i) Motor Vehicles not exceeding 250 KG in weight, 15 percent. of cost un1aden adapted and used for invalids. of the vehicle,
(ii) Motor Vehicles including a trailer to carry ~r effects or a camping trailer for private use, ~ to such motor vehicle owned by an individual, an educational institution, a local authority, a public truSt, a social' welfare __ institution or a Uf1iverlrity:
Provided that two or more vehicles shall not be chargeable under this clause in respect of the same trailer. "iY'
(iii) Motor cycles and tricycles . (including motor scooters and' cycles with attachment for propelling the same by mechanical p6WCII') owned by an' individual;.an ... libtionaf'institution, a social welfare institution, a public ~ a local . authority or a Univetiiit#. .",' '.' ~ (Iv) Tractors used solelymr ~ operations. . ., ~j. .. i I
PART-N] . GUJARAT GOVERNMENT GAZETTE EX. 30-3-2007 5-9 II Motor vehicles plying for hire and used for the carriage of passengers. ill (IV)
(i) Two wheelers vehicles licensed to carry not more than two passengers. .
(ii) Three wheelers vehicles ordinarily known as auto rickshaw. licensed to carry not more than ·six passengers.
(iii) Four wheelers vehicl~ licensed to carry not more than six passengers. Motor vehicles (including tricycles) used for the carriage of goods or materials - Motor vehicles (including tricycles) used for the carriage of goods or materials, the gross vehicle weight of which does not exceeds 3000 KG:
Provided that where a tax on motor vehicle is levied by any local authority, the maximum rate of tax under this clause for motor vehicles registered for use solely within the limits of such local authority shall,- "
(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;
(ii) in any other case, be two-thirds of the rates so specified. Motor vehicles falling under clause I (except sub- clause (i» and owned by a person other than an individual, an educational institution, a social welfare institution, a pubijc trust, a local authority or a University. Twice the rates specified in clause I. (V) Motor vehicles falling under clause I, or clause II Twice the rates and manufactured out of India and imported into spec.!fied in clause India after the 31 II March, 2007. I or .clause II or, as the case may be, clause IV. Explllnfllion 1. - For the purposes of calculating the rate of lump swn tax under this Schedule, if the sale invoice of the vehicle, or as the case may be, the Bill of Entry is not produced for any reason, then, the cost of vehicle shall be calculated as follows, namely :-
(1) (i) In case of model of such vehicle is being manufactured, the cost of vehicle certified by a local dealer or manufacturer of such vehicle; IV-Ex-5-3 5-10 Part-II GUJARAT GOVERNMENT GAZE! IE EX. 30-3-2007 [PART-N
(ii) In case the manufacture of such model bas ceased, the prevailing market price of such vehicle certified by the Taxation Authority.
(2) If the cost of vehicle could not be calculated as per clause (1), the prevailing cost of similar vehicle determined by the Commissioner of Transport, closest in engine capacity and unladen weight of the vehicle in respect of which a tax is to be levied and collected. ExphmatifJlI g.- "educational institution" shall mean such educational institution as is recognized by the State Government by order, notified in the Official Gazette, in this behalf; Exphmatioll m.- "social weltare institution" shall mean any institution engaged in any activity conducive to the welfare of the general public and recognized by the State Government by order notified in the Official Gazette, for the purposes of this Schedule; Exphmatioll IV.- "public trust" shall mean a public trust registered under the Bombay Public Trusts Act, 1950 as in force in the State of . ~arat; , Explllllatioll v.- "local authority" shall mean any Municipal Corporation, Municipality, Cantonment Board or Panchayat constituted under any law for the time being in force in the State of Gujarat; ExpltuUJliqll VI.- "University:" shall mean a University established by or under any law for the time being in force in the State of Gujarat. Exphmatioll VII.- lf a motor vehicle is jointly owned by more persons than one, then notwithstanding anything contained in the proviso to sub-section (1) of section 41 of the Motor Vehicles Act, 1988, such motor vehicle shall, be deemed to be owned by a person other than an individual.· . Motor Vehicles registered in any other State and brought in for use or kept (or use in the State of Gujarat on or after the 1 at April, 2007. Motor Vehicies specified in Part I of this .Schedule. Maximum 100 percent. of the tax. Exphmatiotr.- For the pu:poses of this Schedule, the expression 'tax' means the tax leviable under the Part I. \ , ! Bo ... XXIX of1950. I \ I I • •
PART-IV) Part-I I. II . GUJARAT GOVERNMENT GAZETTE EX. 30-3-2007 THIRD SCHEDULE ( See section 3 and sub-section (lAA) of section 4 ) Motor vehicles registered in the State of Gujarat on or after the I" April. 1007 which are transport vehicles. Ordinarily designated omnibuses licensed to carry not more than twelve passengers including maxi cab. Motor vehicles used for the carriage of goods or material the gross vehicle weight of which exceeds 3000 KG, but does not exceed 7500 KG. S-ll Maximum rate of /umpsumtax 15 percent of the cost of vehicle. III. Motor vehicles used for the carriage of goods or material the gross vehicle weight of which exceeds 7500 J<,G, but does not exc'eed 12000 KG. IV. Motor vehicles used for the camage of goods or material the gross vehicle weight ofwbich exceeds 12000 KG.
Provided that where a tax on motor vehicle is levied by any local authority, the maximum rate of tax under this clause for motor vehicles registered for use solely within the limi!s of suchlocal authority shalI,-
(i) in cases where such motor vehicles are wholly or partially exempted by such local authority from the tax levied by such local authority, be the rates specified in this clause;
(ii) in any other case, be two-thirds of the rates so specified. Expllmation 1.- "local authority" shalI mean any Municipal Corporation, Municipality, Cantonment Board or Panchayat constituted under any law for the time being in force in the State of Gujarat; ExpltuuJtio" 11.- For the purposes of calculating the rate of lump sum tax under this Schedule if the sale invoice of the vehicle, or as the case may be, the Bill of Entry is not produced for any reason, then, the cost of vehicle shaI1 be calculated as follows, namely:-
(1) (i) In case of model of such vehicle is being manufactured, the cost of vehicle certified by a local dealer or manufacturer of such vehicle;
(ii) In case the manufacture of such model has ceased, the prevailing marlcet price of such vehicle determined by the Taxation Authority. , 5-12 GUJARAT GOVERNMENT GAZEITE EX. 30-3-2007 [PART-N
(2) If the cost of vehicle could not be calculated as per clause (1), the prevailing cost bf similar vehicle determined by the Commissioner of Transport, closest in engine capacity and unladen weight of the vehicle resp-.ct of which a tax is to be levied and collected.
Explanation m.- For the purposes. of calcullJting the rate of lump sum tax under this Schedule, in case of articulated vehicle and combination of tractor-trailer, the sale price is sum total of sale price of tractor and sale price of trailer or, as the case may be, semi trailer. Part-II Transport Vehicles registered in the State of Gujarat and the registered owner or person having possession or control of such vehicle opts for the lulllP SIIIII tax. Motor Vehicles specified in Part I of this Schedule lOOper cent. of the tax. Part-m Transport vehicles registered in any other State and brought in for use or kept for use on or after the 1st . ApriJ,2007. Motor vehicles specified in Part I of this Schedule lOOper cent. of the tax. Exphmation.- For the purpoSes of this Schedule, the expression 'tax' means the tax leviable under the Part L". Deletatlou of certain Schedules.
13. In the principal Act, the FOURTH SCHEDULE, FIFTH
SCHEDULE, SIXTH SCHEDULE, SEVENTH SCHEDULE, EIGHTH
SCHEDULE, NINTH SCHEDULE, TENTH SCHEDULE and ELEVENTH SCHEDULE shall be deleted. Reuumberlngof 14. In the principal Act, the existing TWELFTH SCHEDULE. shall ~~-: be renumbered as FOURTH SCHEDULE and THIRTEENTH Schedules to SCHEDULE shall be renlllribered as FIFTH SCHEDULE. BoDLLXVof
1958. .,"',- Government Central Press; Gandhinagar. ,